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2013 (7) TMI 3 - AT - Central ExciseCENVAT credit on wooden articles denied - demand and recovery of CENVAT Credit - Held that:- There is no dispute that these wooden propellers are used by the appellant for making sand moulds from which he manufactures the casting propellers. It is also undisputed that the Excise duty has been paid on such wooden propellers by the manufacturer. It is seen that the appellant has taken the CENVAT Credit of the duty paid under the capital goods. As the definition of the input in CENVAT Credit Rules, 2004 clearly indicate at Explanation (ii) that input includes the goods used in the manufacture of capital goods which are further used in the factory of the manufacturer, the item, even if it is not the capital goods, it can be considered as an input as there is no dispute about its use in the factory premises of the appellant for manufacturing of propellers by casting. See Meghmani Dyes & Intermediates Ltd (2009 (7) TMI 868 - CESTAT, AHMEDABAD). In favour of assessee.
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